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Creative Accounting, Aggressive Accounting and Accounting Fraud - Auditors' Perception
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 Creative accounting and aggressive accounting are perceived differently among researchers. On the one hand, they are treated as the same concepts, while on the other as independent, or are presented as similar points. In Polish publications, one can find
Justyna Dobroszek, Adrianna Wnuk
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STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES [PDF]
Annals of the University of Oradea: Economic Science, 2011 The main objective of this paper is the analysis of Romanian accounting regulations and the identification of the impact they have on creative accounting techniques.
GROSANU ADRIAN +2 more
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Creative spaces in interdisciplinary accounting research [PDF]
Accounting, Auditing & Accountability Journal, 2014 Purpose– The purpose of this paper is to consider the role of interdisciplinary accounting research and suggest ways of broadening its creative scope to embrace significant contemporary phenomenon.Design/methodology/approach– The paper is conceptual in nature and therefore draws only on secondary sources.Findings– The paper suggests that one of the ...
Jeacle, Ingrid, Carter, Chris
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SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION [PDF]
Annals of the University of Oradea: Economic Science, 2011 This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative ...
Grosanu Adrian, Vladu Alina Beattrice
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Creative Accounting: Apakah Suatu Tindakan Ilegal?
Akrual: Jurnal Akuntansi, 2011 This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting.
MF. Arrozi Adhikara
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Valuation and creative accounting [PDF]
Cross-Cultural Management Journal, 2014 This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool"
Maria Madalina VOINEA +1 more
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Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Due to the extreme sides specific to creative accounting – positive and negative, faithful illustration of reality and fraud with the purpose of misleading and defrauding, moral and immoral, rigid and flexible and due to the fact that between these ...
Gînţa Anca Ioana, Țirău Adrian Ioan
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CREATIVE ACCOUNTING VERSUS FRAUD [PDF]
SEA: Practical Application of Science, 2014 This article sets out to present the difference between the means of executing creative accountingand that of executing fraud, the way in which they are perceived in the business environment, as well as the implications that they have in companies ...
Laura – Maria POPESCU +1 more
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Can Creative Accounting be Equated with Creativity and Called Positive?
Buhalterinės Apskaitos Teorija ir Praktika, 2022 The advent of creative accounting in the middle of the 20th century sparked great interest among researchers and practitioners. In the work of both foreign and Lithuanian scientists, this phenomenon is widely researched and defined as the ability to use ...
Diana Bachtijeva
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"Creative Disclosure - Feature Of Creative Accounting " [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2012 The purpose of this research is to approach creative disclosure as a feature of creative accounting. Also known in the literature as impression management, this demarche can be found in corporate annual report under forms of distortion of narratives of numerical and graph manipulation.
Dumitru Matis +2 more
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